高等教育财政支出对地方高校创新的影响研究  

Research on the Impact of Higher Education Financial Expenditure on Innovation in Local Colleges and Universities

作　　者：周夏飞[1] 夏恺楠 ZHOU Xiafei;XIA Kainan(School of Economics,Zhejiang University/Institute for Fiscal Big-Data&Policy of Zhejiang University,Hangzhou,Zhejiang 310058,China)

机构地区：[1]浙江大学经济学院/财税大数据与政策研究中心,浙江杭州310058

出　　处：《湖南师范大学教育科学学报》2022年第4期39-54,共16页Journal of Educational Science of Hunan Normal University

基　　金：浙江省教育科学规划课题“地方高等教育财政支出对高校创新能力影响的实证研究”[2021SCG214]。

摘　　要：高校创新离不开财政支持,高等教育财政支出如何有效配置以激励高校创新?本研究采用2008—2019年地方高校省级面板数据,考察高等教育财政支出对高校创新的影响发现:(1)高等教育财政支出能够促进人力资本积累,有效激励地方高校创新,其中科研经费对促进高校创新具有最高边际贡献,教育事业费贡献其次,基本建设经费贡献不显著;(2)高等教育财政支出的创新激励效应具有明显的区域差异,对于经济发展水平、财政收支状况、高等教育质量、政府重视程度不同的地区,财政支出对地方高校创新的影响存在较大差异;(3)教育事业费占总支出比重、公用经费占教育事业费比重过高会显著削弱财政支出对创新的激励效应,提升人员经费占教育事业费比重能够有效促进高校创新。优化地方高等教育财政资金配置、实现区域平衡发展,对于提升国家综合创新能力具有重大意义。Innovation in colleges and universities is inseparable from financial support.How to effectively allocate financial expenditures for higher education to stimulate innovation in colleges and universities?Using the provincial panel data of local colleges and universities from 2008—2019 to examine the impact of higher education financial expenditure on college innovation,the study found that:(1)Higher education financial expenditure can effectively stimulate innovation in local colleges and universities by promoting the accumulation of human capital.The research funding has the highest marginal contribution,followed by education expenses,and the contribution of capital construction funds is not significant;(2)The innovation incentive effect of higher education financial expenditure has obvious regional differences.For regions with different levels of economic development,financial revenue and expenditure,higher education quality,and government attention,the impact of financial expenditure on innovation in local colleges and universities is quite different;(3)The proportion of educational expenses in total expenditures and the proportion of public funds in educational expenses will significantly weaken the incentive effect of fiscal expenditures on innovation.Increasing the proportion of personnel expenses in educational expenses can effectively promote innovation in colleges and universities.Optimizing the allocation of financial funds for local higher education and achieving balanced regional development is of great significance for enhancing the country’s comprehensive innovation capability.

关 键 词：高等教育财政支出 地方高等学校 高校创新 人力资本积累 区域异质性 

分 类 号：G640[文化科学—高等教育学]